References
- Blier, J.-F., Noël, J.-P. and Besombes, C. (1992), La gestion du patrimoine du secteur public local: approche juridique et technique (Berger-Levrault).
- Christiaens, J. (2004), Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards. European Accounting Review, 13, 4, pp. 743–770.
- CICA (2007), Guidance to Accounting for and Reporting Tangible Capital Assets.
- Fernholz, F. R. and Fernholz, R. M. (2006), Strategic municipal asset management (Discussion paper for the Municipal Financial Task Force).
- Fernholz, F. R. and Fernholz, R. M. (2007), A Toolkit for Municipal Asset Management (RTI and Duke University).
- Jones, K. and White, A. D. (2008), RICS Public Sector Asset Management Guidelines: A Guide to Best Practice (Royal Institution of Chartered Surveyors).
- Kaganova, O. and Nayyar-Stone, R. (2000), Municipal real property asset management: an overview of world experience, trends and financial implications. Journal of Real Estate Portfolio Management, 6, 4, pp. 307–326.
- Pallot, J. (1990), The nature of public asset: a response to Mautz. Accounting Horizons, 4, 2, pp. 79–85.
- Phelps, A. J. (2009), An examination of the relationship between rational, practice and outcomes in municipal property asset management: a comparative study of the UK and Russia ( PhD, University of Birmingham).
- Pilcher, R. (2005), Asset management in local authorities—financial fiction or management reality? Paper presented at the 10th CIGAR conference (Poitiers).
- Rakoto, H. O. (2005), Applicabilité des normes IPSAS au niveau des communes malgaches: etude exploratoire au sein de 30 communes. In Colloque international: Les sciences de gestion au cœur du développement (INSCAE).
- Rasolonjatovo, H. (2013), La gestion du patrimoine dans l'administration publique malgache: cas de la commune suburbaine d'Ambohimanga Rova et de la commune rurale de Mahabo (Université de Poitiers).
- Roje, G., Grubisic, M. and Nusivonic, M. (2009), Towards efficient public sector asset management. Financial Theory and Practice, 33, 3, pp. 329–362.
- Veran, L. (1991), La prise de décision dans les organisations: réactivités et changement (Editions d'Organisation).
- Wacheux, F. (1996), Méthodes qualitatives et recherche en gestion (Economica, Paris).